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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 48 - Pest control services

This Heading allows recovery on pest control services.


  • Setting of traps
  • Spraying insecticide
  • Laying down poison
  • Removal of dead rodents
  • Disinfestation


  • The purchase of goods such as products designed for pest control, for example poisons, traps, etc